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* *. U.S. Environmental Protection Agency	19-F-0214
J" ftS \ Office of Inspector General	June 28,2019
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At a Glance
Why We Did This Project
The Food Quality Protection
Act requires that we perform an
annual audit of the financial
statements for the Pesticides
Reregistration and Expedited
Processing Fund, also known
as the Federal Insecticide,
Fungicide, and Rodenticide Act
(FIFRA) Fund.
The U.S. Environmental
Protection Agency (EPA) is
responsible for reassessing the
safety of older pesticide
registrations against modern
health and environmental
testing standards. To expedite
this reregistration process,
Congress authorized the EPA
to collect fees from pesticide
manufacturers. The fees are
deposited into the FIFRA Fund.
Each year the agency prepares
financial statements that
present financial information
about the fund, along with
information about the EPA's
progress in reregistering
pesticides.
This report addresses the
following:
• Operating efficiently and
effectively.
Fiscal Years 2017 and 2016 (Restated)
Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund
EPA Receives a Modified Opinion
We rendered a modified opinion on the FIFRA
Fund financial statements for fiscal year (FY)
2017, meaning that except for the possible
effects of the agency's inability to support
FIFRA's payroll accruals and related expenses
in FY 2016, the FY 2017 financial statements
were fairly presented.
We rendered a modified
opinion on the EPA's
FY 2017 FIFRA Fund
financial statements and a
disclaimer of opinion on the
FY 2016 (restated) FIFRA
Fund financial statements.
We rendered a disclaimer of opinion on the FIFRA Fund financial statements for
FY 2016, meaning that we could not obtain sufficient, appropriate audit evidence
to provide a basis for an audit opinion. This disclaimer of opinion was rendered
because the agency could not support FIFRA's payroll accruals and related
expenses in FY 2016.
Compliance with Applicable Laws and Regulations
We did not identify any noncompliances that would result in a material
misstatement to the audited financial statements.
There are no recommendations in this report.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.oia.
List of OIG reports.

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